ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A

ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A https://www.taxtmi.com/article/detailed?id=11881 ITC cannot be denied solely because a transaction is not reflected in GSTR-2A if the recipient meets Section 16(2) conditions and can prove payment to the supplier; absence from GSTR-2A is a facilitative issue per CBIC guidance and does not negate the recipient's right to claim ITC on self-assessment. The court remanded the matter for the adjudicating authority to give the recipient an opportunity to substantiate the bona fide ITC claim and address any supplier non-remittance separately. en-us Sat, 23 Sep 2023 09:37:34 +0530 Sat, 23 Sep 2023 09:37:34 +0530 TaxTMI RSS Generator ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A https://www.taxtmi.com/article/detailed?id=11881 ITC cannot be denied solely because a transaction is not reflected in GSTR-2A if the recipient meets Section 16(2) conditions and can prove payment to the supplier; absence from GSTR-2A is a facilitative issue per CBIC guidance and does not negate the recipient's right to claim ITC on self-assessment. The court remanded the matter for the adjudicating authority to give the recipient an opportunity to substantiate the bona fide ITC claim and address any supplier non-remittance separately. Articles Goods and Services Tax - GST Sat, 23 Sep 2023 09:37:34 +0530 https://www.taxtmi.com/article/detailed?id=11881